QS 17-11 Computing departmental overhead rates LO P2 Rafner Manufacturing identified the following budgeted data in its two production departments. Manufacturing overhead costs Direct labor hours Machine hours Assembly $1,200,000 12,000 DLH 6,000 MH Finishing $ 600,000 20,000 DLH 16,000 MH Required: What is the company's assembly department overhead rate using direct labor hours? X Answer is complete but not entirely correct. The departmental overhead rate for Assembly Estimated overhead costs $ 1,200,000 Estimated direct labor hours 54,000 X $ 22.22 per direct labor hour What is the company's Finishing department overhead rate using machine hours? The departmental overhead rate for Finishing